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The DC Code: § 47-4435 Deposit of offset amount; application when more than one debt.

Index47 Taxation, Licensing, Permits, Assessments, and Fees. (Refs & Annos)
a
The amount offset for liabilities other than District of Columbia or United States taxes shall be deposited with:
1
The agency of the District responsible for administering the child support program as authorized by Part D of Title IV of the Social Security Act, approved January 4, 1995 (88 Stat. 2351; 42 U.S.C. § 651 et seq.), and shall be disbursed in accordance with section 651 of the Social Security Act, approved January 4, 1995 (88 Stat. 2356; 42 U.S.C. § 657) and the regulations promulgated thereunder;
2
The university (for refunds withheld from individuals in default under a federal student loan program) and applied to the repayment of the amount of principal determined to be in default; or
3
The Department of Employment Services and applied to the repayment of the Unemployment Compensation Fund.
b
If the Mayor is notified that a taxpayer owes more than one debt that is subject to an offset of a tax refund under § 47-4431(c), the Mayor shall apply the portion of tax refund of a taxpayer remaining after application to satisfy in the following order:
1
To satisfy any court-ordered child support under § 47-4431(c)(1);
2
To satisfy the default under a federal student loan under § 47- 4431(c)(2); and
3
To satisfy overpayments of unemployment compensation under § 47- 4431(c)(3).

Historical and Statutory

Legislative History of Laws For Law 13-305, see notes under § 47-4401. DC CODE § 47-4435 Current through December 11, 2012

Credits

(June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334.)